Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to HM Revenue and Customs' press release entitled Government backs high street with acceleration of cheap import reforms and crackdown on dodgy online sellers, published on 23 June 2026, what assessment she has made of the potential impact of the reforms on imports from online marketplaces based in China.

The consultation on the extension of VAT online marketplace liability rules is only seeking views at this stage. Any future policy decision on reform will be taken in the round and announced at the Budget in the usual way.

The Government has engaged extensively with businesses, including online marketplaces and retailers, throughout the development of the low value import reforms, including through consultation earlier this year. The Government recognises that businesses involved in the sale of low value imports will need to adapt their processes to meet the new customs requirements. The revised implementation timetable strikes a balance between delivering the reforms sooner and allowing businesses sufficient time to prepare.

These reforms are intended to support fair competition by ensuring that goods sold to UK consumers from overseas are subject to comparable customs treatment, regardless of how they are purchased.

The Government has not produced a separate assessment of the impacts of these reforms on imports from online marketplaces in any particular country.